BETTER SERVED: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BETTER SERVED
Largest movements
- Receivables within one year +€12,498
up €12,498 (+143.7%), from €8,697 to €21,196
of which Other amounts receivable: +€13,172
- Cash -€10,440
down €10,440 (-9.1%), from €114,863 to €104,422
mainly Receivables within one year (-€12,498) and Tax, wage and social debts (-€8,042)
- Tangible fixed assets +€2,251
new in 2024: €2,251
- Reserves +€12,327
up €12,327 (+30.4%), from €40,550 to €52,877
- Tax, wage and social debts -€8,042
down €8,042 (-47.2%), from €17,035 to €8,992
of which Taxes: -€6,532
- Taxes +€929
up €929 (+24.4%), from €3,813 to €4,742
- Other operating charges +€507
up €507 (+40.4%), from €1,256 to €1,763
- Financial charges +€295
up €295 (+92.0%), from €321 to €616
- Gross operating margin +€263
up €263 (+1.4%), from €19,200 to €19,463
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,660 | €127,869 | +€4,208 | +3.4% |
| Fixed assets | 21/28 | - | €2,251 | +€2,251 | |
| Tangible fixed assets | 22/27 | - | €2,251 | +€2,251 | |
| Plant, machinery and equipment | 23 | - | €2,251 | +€2,251 | |
| Current assets | 29/58 | €123,660 | €125,618 | +€1,958 | +1.6% |
| Amounts receivable within one year | 40/41 | €8,697 | €21,196 | +€12,498 | +143.7% |
| Trade receivables | 40 | €4,224 | €3,550 | -€674 | -16.0% |
| Other amounts receivable | 41 | €4,473 | €17,646 | +€13,172 | +294.5% |
| Cash at bank and in hand | 54/58 | €114,863 | €104,422 | -€10,440 | -9.1% |
| Deferred charges and accrued income | 490/1 | €100 | - | -€100 | |
| Total equity and liabilities | 10/49 | €123,660 | €127,869 | +€4,208 | +3.4% |
| Equity | 10/15 | €46,550 | €58,877 | +€12,327 | +26.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €40,550 | €52,877 | +€12,327 | +30.4% |
| Distributable reserves | 133 | €40,550 | €52,877 | +€12,327 | +30.4% |
| Amounts payable | 17/49 | €77,110 | €68,992 | -€8,119 | -10.5% |
| Amounts payable within one year | 42/48 | €77,110 | €68,992 | -€8,119 | -10.5% |
| Trade debts | 44 | €57,501 | €57,198 | -€303 | -0.5% |
| Suppliers | 440/4 | €57,501 | €57,198 | -€303 | -0.5% |
| Taxes, remuneration and social security | 45 | €17,035 | €8,992 | -€8,042 | -47.2% |
| Taxes | 450/3 | €11,275 | €4,742 | -€6,532 | -57.9% |
| Remuneration and social security | 454/9 | €5,760 | €4,250 | -€1,510 | -26.2% |
| Other amounts payable | 47/48 | €2,575 | €2,802 | +€227 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14 | +€14 | |
| Other operating charges | 640/8 | €1,256 | €1,763 | +€507 | +40.4% |
| Gross operating margin | 9900 | €19,200 | €19,463 | +€263 | +1.4% |
| Operating profit (loss) | 9901 | €17,944 | €17,685 | -€259 | -1.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €321 | €616 | +€295 | +92.0% |
| Recurring financial charges | 65 | €321 | €616 | +€295 | +92.0% |
| Profit (loss) for the period before taxes | 9903 | €17,623 | €17,069 | -€554 | -3.1% |
| Income taxes | 67/77 | €3,813 | €4,742 | +€929 | +24.4% |
| Profit (loss) for the period | 9904 | €13,810 | €12,327 | -€1,483 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,810 | €12,327 | -€1,483 | -10.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.